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SENTHILKUMAR RAMAMOORTHY
Zeenath Rexine, Represented by Abdulrahim Ahmed Kabeer, Chennai – Appellant
Versus
Assistant Commissioner - 2, Mannady Asessment Circle, Chennai – Respondent
JUDGMENT
(Prayer: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in impugned order issued vide Reference No. Ref No. ZD330823034312T dated 07.08.2023 and quash the same and consequently direct the respondent to grant sufficient opportunity of personal hearing in accordance with law.)
1. The petitioner assails an assessment order dated 07.08.2023 imposing tax liability of Rs.2,01,097/-, interest of Rs.28,859/- and penalty of Rs.20,110/- from April 2022 to September 2022.
2. The petitioner asserts that he is engaged in the business of trading in rexine. He had engaged the services of a GST practitioner, Mr. V.Sahaya Pusparaj. Since the petitioner relied entirely on the said consultant, it is stated that the petitioner was not aware of the intimation in Form DRC-01A or the show cause notice in Form DRC2/8 01. Therefore, the petitioner also did not participate in proceedings culminating in the assessment order. In order to substantiate the contention that the consultant had not kept the petitioner informed about these developments, an affidavit affirmed by the consultant on 2
The central legal point established is the importance of providing the petitioner with an opportunity to contest the tax assessment claim and participate in the proceedings.
The central legal point established is that a registered person carrying on a small business should have the opportunity to respond to the tax department's claim, even if the explanations provided ar....
The court emphasized the importance of providing sufficient time and opportunity for a personal hearing to the petitioner in assessment proceedings, while also considering the petitioner's non-respon....
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